Tax Appeals Commission determination 139TACD2023 regarding Stamp Duty, 2023

• Administrative Decision Number: 139TACD2023
• Date: 25 August 2023
• Subject Matter: Stamp Duty
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in

accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the

TCA 1997”) brought on behalf of (“the Appellant”) against a refusal by the

Revenue Commissioners (“the Respondent”) of a claim made by the Appellant for a

repayment of Stamp Duty, in accordance with the provisions of Section 159A of the Stamp

Duty Consolidation Act 1999 (“the SDCA 1999”). The amount at issue is in the sum of

€.

2. On 21 November 2022, the Appellant duly appealed to the Commission. In accordance

with the provisions of section 949U TCA 1997 and by agreement with the parties, this

appeal is determined without a hearing.

Background

3. By Deed of Transfer dated 18 January 2017, the Appellant purchased property at

, for the purchase price of .

4. On 20 January 2017, a Stamp Duty return was filed online on a self-assessment basis.

The Stamp Duty return stated that the property was non-residential, agricultural land.

139TACD2023